# The Referrals to the Special Commissioners Regulations 2001, Introduction: Introductory text


INCOME TAX
Made 12th December 2001
Laid before Parliament 19th December 2001
Coming into force 31st January 2002
The Lord Chancellor, in exercise of the powers conferred upon him by section 28ZC(1) to (3) and (7) of the Taxes Management Act 1970, with the consent of the Scottish Ministers, hereby makes the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2001/4024/introduction (the official version)
Page: https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.